Rung.vn Từ điển - Cộng đồng hỏi đáp trực tuyến
X
Từ điển Anh - Anh Tra từ Accounting concepts
  • Từ điển Anh - Anh

Accounting concepts

( Xem từ này trên từ điển Anh Việt)

ACCOUNTING CONCEPTS are the assumptions underlying the preparation of financial statements, i.e., the basic assumptions of going concern, accruals, consistency and prudence.


Thuộc thể loại

Tài chính - kế toán,

Xem thêm các từ khác

  • Accounting convention

    , accounting convention see convention.

  • Accounting cycle

    , accounting cycle is the sequence of steps in preparing the financial statements for a given period. it refers to the fact that because financial reports...

  • Accounting data

    , accounting data is all the information and data contained in journals, ledgers and other records that support financial statements, e.g. spreadsheets....

  • Accounting diversity

    , accounting diversity is the recognition that many diverse national and international accounting standards exist in the world.

  • Accounting entity

    , accounting entity is an organization, institution or being that has its own existence for legal or tax purposes. an accounting entity is often an organization...

  • Accounting entity assumption

    , accounting entity assumption states that a business is a separate legal entity from the owner. in the accounts the business' monetary transactions are...

  • Accounting equation

    , accounting equation is a mathematical expression used to describe the relationship between the assets, liabilities and owners equity of the business...

  • Accounting estimate

    , accounting estimate is an approximation of a financial statement element. estimates are included in historical financial statements because some amounts...

  • Accounting event

    , accounting event is when the assets and liabilities of a business increase/decrease or when there are changes in owners equity.

  • Accounting income

    , accounting income is the income derived through historical accrual based accounting. income = the change in net assets occurring during the period excluding...

  • Accounting measurement

    , accounting measurement and disclosure is the concepts of measurement and information disclosure required for decision making.

  • Accounting package/software

    , accounting package/software, usually, is a commercially available software program or suite that, with little customization, will satisfy the accounting...

  • Accounting period

    , accounting period is the time period for which accounts are prepared, usually one year.

  • Accounting principles

    , accounting principles see generally accepted accounting principles.

  • Accounting principles board (apb) opinions

    , accounting principles board (apb) opinions were published by the accounting principles board (apb). the apb was created by american institute of certified...

  • Accounting ratio

    , accounting ratio is the result of dividing one financial statement item by another. ratios help analysts interpret financial statements by focusing on...

  • Accounting records

    , accounting records are the records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices;...

  • Accounting standards board (asb)

    , accounting standards board (asb) makes, improves, amends and withdraws accounting standards. many of asbs specialize in the various fields or sectors...

  • Accounting system

    , accounting system is the set of manual and computerized procedures and controls that provide for identifying relevant transactions or events; preparing...

  • Accounting theory

    , accounting theory tries to describe the role of accounting and is composed of four types of accounting theory: classical inductive theories, income theories,...
Điều khoản Nhóm phát triển
Rừng Từ điển trực tuyến © 2024
DMCA.com Protection Status
có bài viết mới ↑

Bạn vui lòng đăng nhập để đăng câu hỏi

Mời bạn nhập câu hỏi ở đây (đừng quên cho thêm ngữ cảnh và nguồn bạn nhé)
Loading...
Top